Buch, Englisch, Band 34, 576 Seiten, Format (B × H): 165 mm x 246 mm, Gewicht: 1066 g
Buch, Englisch, Band 34, 576 Seiten, Format (B × H): 165 mm x 246 mm, Gewicht: 1066 g
Reihe: Series on International Taxati
ISBN: 978-90-411-2829-4
Verlag: Wolters Kluwer
This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century:
The pursuit of tax reform.
Personal tax base: income or consumption?
Tax rate scale: equity and efficiency aspects.
Business tax reform: structural and design issues.
Interjurisdictional issues.
Controlling tax avoidance.
Autoren/Hrsg.
Fachgebiete
- Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
- Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
- Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
- Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
Weitere Infos & Material
Editors and Contributors. Introduction and Dedication REFLECTION. Remembering Richard Musgrave, 1910-2007. Peggy B. Musgrave. PURSUING TAX REFORM. The Political Economy of Tax Reform: A Neo-Musgravian Perspective with Illustrations from Canadian, US, Australian and New Zealand Experience. John G. Head International Prospects for Consumption-Based Direct Taxes: A Guided Tour. Charles E. McLure, Jr and George R. Zodrow Taxing Corporations in the European Union: Towards a Common Base? Sijbren Cnossen Income and Consumption Taxes in New Zealand: The Political Economy of Broad-Base, Low-Rate Reform in a Small Open Economy. David White PERSONAL TAX BASE: INCOME OR CONSUMPTION? Income or Consumption Taxes? Alan J. Auerbach Consumption Taxes and Risk Revised. Jane G. Gravelle TAX RATE SCALE: EQUITY AND EFFICIENCY ASPECTS. Taxation, Labour Supply and Saving. Patricia Apps and Ray Rees. The Distributional Effect of Consumption Taxes in Tax Systems. Neil Warren. A Restatement of the Case for a Progressive Income Tax. Neil Brooks BUSINESS TAX REFORM: STRUCTURAL AND DESIGN ISSUES. Corporate Income Tax: Incidence, Economic Effects, and Structural Issues. Jane G. Gravelle The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits. Michael J. McIntyre The Mirrlees Review: A Perspective on Fundamental Tax Reform. Malcolm Gammie Taxes or Tradable Permits to Reduce Greenhouse Gas Emissions. John Freebairn INTERJURISDICTIONAL ISSUES Tax Assignment Revisited. Richard Bird Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Policy Objective. Kim Brooks Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. Michael P. Devereux CONTROLLING TAX AVOIDANCE Containing Tax Avoidance: Anti-Avoidance Strategies. Chris Evans